Meter



(No Model.) 2 SheetsSheet 2.

" y W. HIMROD.

SYSTEM OF BOOKKEEPING.

'No. 521,882. Patented June 26,1894.

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WASHINGTON. a. e.

. UNITED STATES WILLIAM HIMRO'D,

PATENT OFFIoE.

OF ERIE, PENNSYLVANIA, ASSIGNOR OF ONE-HALF'TO JULIA A. H'IMROD, OF SAMEPLAQE.

'SYSTEMOF BOIOIKKEEPING.

SPECIFICATION forming part'of Letters Patent No. 521,882, dated June 26,1894.

i I APPHWfiOII fi June 17, 189 3.' Serial No. 477,902. (No model.)

To all whom it may concern.-

Be it known that I, WILLIAM HIMROD, a citizen of the United States,residing at the city of Erie, in the county of Erie and State ofPennsylvania, have invented certain new and useful Improvements in Booksfor Bookkeeping; and I do hereby declare the following to be a full,clear, and exact description of the invention, such as will enableothers skilled 1n the art to which it appertains to make and use thesame, reference being had to the ac- .companying drawings, and to; theletters of reference marked thereon, forming part of this specification;

My invention consists in the improved system of bookkeeping, hereinafterset forth and explained and illustrated in the accompanying drawings, inwhich Figure 1. is a plan view of a book embodying my system of onemonths accounts, for

I four wards of a city, a portion thereof being broken away. Fig. 2. isalike view of they same with the first page removed. Fig. 3. is

like view of the same with the first two pages removed. Fig. 4; is alike view of the same with the first three pages removed.

The objects of my invention are to sodevise a system of book keeping,adapted for water works, gas works, electric light works, and otherbusiness, that the aggregate of each branch of each days business can beent'ered, for any number of wards, sub-division thereof, or otherdepartments of the business, on a single sheet for each ward, sub-division thereof, or other department of the business, so as to occupysubstantially asingle line on each sheet, and so that the aggregate ofeach branch of business for all of the preceding days of themonths canalso be entered immediately thereunder on each sheet, so that at aglance, the aggregate, not only of each branch, but of all of thebranches of the business, as well as of all of the wards/thesub-divisions thereof, or other departments of the business for the day,or for the aggregate of the preceding days of the month can be seen at aglance.

Another feature of my system of book keeping consists in utilizingcertain blank space on the last sheet, for the purpose of showing thedaily amounts of bank deposits and warrants as *well as of any balancesin other depositories, or in the oflice, at the close of the daysbusiness; together with a concise statement of all cash resources attheclose of each' day; these various items being carried thereto, at theclose of the days business from the ordinary day books, lodgers, cashbooks, or

other account books kept by the ment.

Referring to the accompanying drawings illustrating my improved systemof book keeping, it will be seen that the sheet B projects at the righthand, beyond the .sheet A far enough, so that the column of figuresheaded Second ward total can be read withestablishout raising the sheetA; and below the sheet {the month of the individual, meter, special,

plumbing and building accounts,can also be read without raising thesheet A. This will clearly be seen by reference to Fig. 2,-where sheet Ais turned back. Likewise sheet G projects beyond sheet B,'and sheet Dbeyond sheet 0, both at the right hand side'and at the bottom, and forthe same purpose as be fore described, as shown in Figs. 3 and 4.. Thesheet D also projects far enough to the right'to permit of the placingthereon the additional column of figures designated at the top of thecolumn as May total, which indicates the-totals of the accounts of allof the wards, daily, or for any number of days of the month desired, aswell as the total of the same for the entire month, as indicated by thefigures marked F. It will also be observed that the figures marked F arealso the aggregate of the footings marked G, H, Iand J, when addedtogether as indicated by the arrows a; again I am enabled to check thefooting F by adding the footings designated by K, L, M, N and O, theaggregate of which should equal the sum indicated by F.

By reference to the drawings, Figs. 1, 2, 3 and 4, it will be seen thatthe columns headed Individual Meter Special Plumbing and fBuilding areruled alike and in the same location on all of the sheets A, B, O

and D, so that when the sheets are placed over each other, as shown inFig. 1, the footings of these columns on sheets B, C and D appear in thelines E E and F, while the amounts designated as K, L, M N and O in lineG show the aggregate of the lines D E E and F.

By reference to Fig. 4, it will be seen that I utilize the space betweenthe columns headed Building and the column headed Fourth Ward total andrule it up into columns headed Deposits, Warrants, City treasury,Office, and Total cash resources, into which columns I carry the dailybalances of each of these accounts; the aggregates for the month ofeach, being brought down into the last line G on page D as indicated bythe letters b, c, (l, e and f; by this arrangement a succinct summary ofevery account can be shown at the close of each days business, togetherwith the aggregates thereof, as may be desired.

In the drawings, for convenience, I have shown and herein described mysystem of book keeping as utilized for only four wards or divisions, andfor a daily statement of the accounts of these wards or divisionsand theaggregates thereof, but it is obvious that the same can be utilized forany convenient number of wards or divisions; the same being only limitedby the number and size of the pages used, and also, that the accountscan be stated daily, weekly, monthly or yearly, as-desired; the onlychange required being in the dates used.

Having thus fully described my invention, so asto enable others toutilize the same, what I claim as new, and desire to secure by LettersPatent of the United States, is-

1. Ina book for book keeping, the combination of a series of sheets, thesecond sheet extending to the right beyond the end of the first, saidextension being ruled for columns of figures, and extending below thefirst sheet sufiiciently to receive a row of figures thereon, and eachsubsequent sheet likewise extending at the right side and bottom beyondthe sheetpreceding it, and likewise ruled on its projecting end,substantially as set forth.

2. In a book for book keeping, the combination of a series of sheets,the second of which extends to the right beyond the end of the firstsheet far enough to show rulings for one or more columns of figures, andbelow the lower edge of the first sheet far enough to show one or morelines for figures, and each subsequent sheet likewise extending beyondand below the sheet preceding it, with rulings for vertical columns fordates and for figures on the left hand portions of all of the sheets, sothat said columns on each sheet are directly under the like columns onthe preceding sheets; and also, columns ruled on the projecting righthand ends of each sheet, substantially as set forth.

3. A book for book keeping consisting substantially of a series ofsheets, thesecond sheet extending at the right beyond, and at the bottombelow the sheet precedingit, and

each succeeding sheet likewise projecting at the right beyond and at thebottom below the sheet preceding it, each of said sheets being ruled toreceive the accounts for a wardor other subdivision of a business, andthe end and bottom of the first sheet and the projecting ends andbottoms of each succeeding sheet being ruled to receive entries thereon,so that daily, weekly, monthly oryearly balances on each or all of thesheets may be shown, substantially as set forth.

4. In a book for book keeping, the combination of a series of leaves,each successive leaf extending beyond and below the leaf preceding it,whereby each leaf will show the daily balances or aggregates of theseveral departments of the business for a ward or other division of thebusiness, and the final'sheet, also, the aggregates of the severaldepartments of all of the wards or other divisions, substantially as setforth.

In testimony whereot' l affix my signature in presence of two witnesses.

WILLIAM Il IMRO D.

Witnesses:

W. II. CLARK, II. J. Conrzn.

